Morgan v. Comm'r

DAVID PAUL MORGAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Morgan v. Comm'r

No. 24533-08S

United States Tax Court

T.C. Summary Opinion 2010-29; 2010 Tax Ct. Summary LEXIS 30;

March 10, 2010, Filed

PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.

David Paul Morgan, Pro se.

Michael T. Shelton, for respondent.

Dean, John F.

JOHN F. DEAN

DEAN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed. Pursuant to section 7463(b),…